Bulletin No. 2026–24

HIGHLIGHTS

OF THIS ISSUE





Bulletin No. 2026–24

June 8, 2026

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

EMPLOYEE PLANS

Notice 2026-33, page 1572.

This notice provides guidance with respect to section 334 of

Division T of the Consolidated Appropriations Act, 2023, Pub.

L. 117-328, 136 Stat. 3559 (2022), known as the SECURE

2.0 Act of 2022 (SECURE 2.0 Act), enacted on December

29, 2022. Section 334 of the SECURE 2.0 Act generally

added section 6050Z to the Code and amended sections

72(t) and 401(a)(39) to permit defined contribution plans to

make qualified long-term care distributions to be used for the

purchase of certified long-term care insurance for a participant and the participant’s spouse if certain conditions are

satisfied. Section 334 of the SECURE 2.0 Act is effective for

Finding Lists begin on page ii.

distributions made after December 29, 2025. This notice

provides guidance to issuers of long-term care insurance on

the disclosure and reporting requirements under sections

401(a)(39) and 6050Z of the Code. The notice also provides guidance to plan administrators making and individuals

receiving qualified long-term care distributions.

INCOME TAX

Rev. Rul. 2026-11, page 1570.

Federal rates; adjusted federal rates; adjusted federal longterm rate, and the long-term tax exempt rate. For purposes

of sections 382, 1274, 1288, 7872 and other sections of

the Code, tables set forth the rates for June 2026.

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and

enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

June 8, 2026 

Bulletin No. 2026–24

Part I

Section 1274.—

Determination of Issue

Price in the Case of Certain

Debt Instruments Issued for

Property

(Also Sections 42, 280G, 382, 467, 468, 482, 483,

1288, 7520, 7702, 7872.)

Rev. Rul. 2026-11

This revenue ruling provides various prescribed rates for federal income

Annual

AFR

110% AFR

120% AFR

130% AFR

3.85%

4.23%

4.62%

5.01%

AFR

110% AFR

120% AFR

130% AFR

150% AFR

175% AFR

4.13%

4.55%

4.97%

5.39%

6.23%

7.29%

AFR

110% AFR

120% AFR

130% AFR

4.87%

5.36%

5.85%

6.35%

Short-term adjusted AFR

Mid-term adjusted AFR

Long-term adjusted AFR

June 8, 2026

tax purposes for June 2026 (the current

month). Table 1 contains the shortterm, mid-term, and long-term applicable federal rates (AFR) for the current

month for purposes of section 1274(d)

of the Internal Revenue Code. Table 2

contains the short-term, mid-term, and

long-term adjusted applicable federal

rates (adjusted AFR) for the current

month for purposes of section 1288(b).

Table 3 sets forth the adjusted federal long-term rate and the long-term

tax-exempt rate described in section

382(f). Table 4 contains the appropri-

ate percentages for determining the

low-income housing credit described in

section 42(b)(1) for buildings placed in

service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service

after July 30, 2008, shall not be less

than 9%. Finally, Table 5 contains the

federal rate for determining the present

value of an annuity, an interest for life

or for a term of years, or a remainder or

a reversionary interest for purposes of

section 7520.

REV. RUL. 2026-11 TABLE 1

Applicable Federal Rates (AFR) for June 2026

Period for Compounding

Semiannual

Quarterly

Short-term

3.81%

3.79%

4.19%

4.17%

4.57%

4.54%

4.95%

4.92%

Mid-term

4.09%

4.07%

4.50%

4.47%

4.91%

4.88%

5.32%

5.29%

6.14%

6.09%

7.16%

7.10%

Long-term

4.81%

4.78%

5.29%

5.26%

5.77%

5.73%

6.25%

6.20%

Annual

2.91%

3.13%

3.68%

REV. RUL. 2026-11 TABLE 2

Adjusted AFR for June 2026

Period for Compounding

Semiannual

2.89%

3.11%

3.65%

1570

Monthly

3.78%

4.15%

4.53%

4.90%

4.06%

4.46%

4.86%

5.26%

6.06%

7.06%

4.76%

5.23%

5.70%

6.17%

Quarterly

2.88%

3.10%

3.63%

Monthly

2.87%

3.09%

3.62%

Bulletin No. 2026–24

REV. RUL. 2026-11 TABLE 3

Rates Under Section 382 for June 2026

Adjusted federal long-term rate for the current month

Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal

long-term rates for the current month and the prior two months.)

3.68%

3.68%

REV. RUL. 2026-11 TABLE 4

Appropriate Percentages Under Section 42(b)(1) for June 2026

Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after

July 30, 2008, shall not be less than 9%.

Appropriate percentage for the 70% present value low-income housing credit

8.05%

Appropriate percentage for the 30% present value low-income housing credit

3.45%

REV. RUL. 2026-11 TABLE 5

Rate Under Section 7520 for June 2026

Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,

or a remainder or reversionary interest

Section 42.—Low-Income

Housing Credit

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

June 2026. See Rev. Rul. 2026-11, page 1570.

Section 280G.—Golden

Parachute Payments

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

June 2026. See Rev. Rul. 2026-11, page 1570.

Section 382.—Limitation

on Net Operating Loss

Carryforwards and

Certain Built-In Losses

Following Ownership

Change

The adjusted applicable federal long-term rate

is set forth for the month of June 2026. See Rev.

Rul. 2026-11, page 1570.

Section 467.—Certain

Payments for the Use of

Property or Services

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

June 2026. See Rev. Rul. 2026-11, page 1570.

Section 468.—Special

Rules for Mining and Solid

Waste Reclamation and

Closing Costs

The applicable federal short-term rates are set

forth for the month of June 2026. See Rev. Rul.

2026-11, page 1570.

Section 482.—Allocation

of Income and Deductions

Among Taxpayers

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

June 2026. See Rev. Rul. 2026-11, page 1570.

5.00%

Section 483.—Interest on

Certain Deferred Payments

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

June 2026. See Rev. Rul. 2026-11, page 1570.

Section 1288.—Treatment

of Original Issue Discount

on Tax-Exempt Obligations

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 7520.—Valuation

Tables

The applicable federal mid-term rates are set

forth for the month of June 2026. See Rev. Rul.

2026-11, page 1570.

Section 7872.—Treatment

of Loans With BelowMarket Interest Rates

The applicable federal short-term, mid-term,

and long-term rates are set forth for the month of

June 2026. See Rev. Rul. 2026-11, page 1570.

Bulletin No. 2026–24

1571

June 8, 2026

Part III

Guidance on Qualified

Long‑Term Care

Distributions

Notice 2026‑33

other provisions) to permit defined contribution plans to make qualified long‑term

care distributions and added section 6050Z to the Code to provide related

reporting requirements. Section 334 of the

SECURE 2.0 Act is effective for distributions made after December 29, 2025.

I. PURPOSE

1. Section 401(a)(39) of the Code

This notice provides guidance on

qualified long‑term care distributions,

as permitted under section 401(a)(39)

of the Internal Revenue Code (Code). In

particular, the notice provides guidance

to providers of certified long‑term care

insurance (issuers) relating to the disclosure and reporting requirements under

sections 401(a)(39) and 6050Z. In addition, the notice provides guidance under

sections 72(t)(2)(N) and 401(a)(39) to

plan administrators making and individuals receiving qualified long‑term care

distributions, including setting forth safe

harbors for plan administrators in making qualified long‑term care distributions.

This notice also extends the deadline

for a plan sponsor of a defined contribution plan that is not a governmental plan

(within the meaning of section 414(d)), a

section 403(b) plan maintained by a public school, or an applicable collectively

bargained plan, to amend its eligible

retirement plan to permit qualified longterm care distributions.

Section 334(a) of the SECURE 2.0

Act amended section 401(a) of the Code

to add section 401(a)(39). Section 401(a)

(39)(A) provides that a trust forming part

of a qualified defined contribution plan

will not be treated as failing to constitute a qualified trust under section 401(a)

solely because the plan permits qualified

long‑term care distributions.

Section 401(a)(39)(B) defines the term

“qualified long‑term care distribution” as

so much of the distributions made during

the taxable year as does not exceed, in

the aggregate, the least of the following:

the amount paid by or assessed to the

employee during the taxable year for, or

with respect to, certified long‑term care

insurance for the employee or the employee’s spouse;1 an amount equal to 10% of

the present value of the vested accrued

benefit of the employee under the plan; or

$2,600, as adjusted for inflation for 2026

(see section 401(a)(39)(B)(ii)).2

Section 401(a)(39)(C) defines the term

“certified long‑term care insurance” as a

qualified long‑term care insurance contract (as defined in section 7702B(b))

covering qualified long‑term care services

(as defined in section 7702B(c)); coverage of the risk that an insured individual

would become a chronically ill individual

(within the meaning of section 101(g)(4)

(B)) under a rider or other provision of

a life insurance contract that satisfies the

II. BACKGROUND

On December 29, 2022, Division T

of the Consolidated Appropriations Act,

2023, Public Law 117‑328, 136 Stat. 4459

(2022), known as the SECURE 2.0 Act

of 2022 (SECURE 2.0 Act), was enacted.

Section 334 of the SECURE 2.0 Act

amended sections 72(t) and 401(a) (among

requirements of section 101(g)(3);3 or

coverage of qualified long‑term care services under a rider or other provision of

an insurance or annuity contract that is

treated as a separate contract under section 7702B(e) and satisfies the requirements of section 7702B(g). For any one

of these options, section 401(a)(39)(C)

further provides that the coverage must

provide “meaningful financial assistance”

in the event the insured needs home‑based

or nursing home care.4

Section 401(a)(39)(D) provides that

rules similar to the rules of section 402(l)

(3) will apply for purposes of section

401(a)(39). Section 402(l)(3) provides

that an amount will be treated as a distribution for purposes of section 402(l)(1)

only to the extent that the amount would

be includible in gross income without

regard to section 402(l)(1).5

Section 401(a)(39)(E)(i) provides that

no distribution will be treated as a qualified long‑term care distribution unless a

long‑term care premium statement with

respect to the employee has been filed

with the plan. Section 401(a)(39)(E)(ii)

defines a long‑term care premium statement as a statement provided by the issuer

of long-term care coverage, upon request

of the coverage owner, that contains certain specified information, such as the

identities of the issuer and the employee

owning the coverage, as well as such other

information as the Secretary may require.

Section 401(a)(39)(E)(iii) requires that,

in order for a long‑term care premium

statement to be accepted by a plan, the

issuer must complete a disclosure to the

Secretary for the specific coverage product to which the long‑term care premium

statement relates (Issuer Disclosure). The

Issuer Disclosure must identify the issuer,

the type of coverage, and any other infor-

By regulation, the Secretary can permit other family members of the employee to be eligible for coverage of certified long‑term care insurance.

Section 401(a)(39)(B)(ii) provides that, in the case of taxable years beginning after December 31, 2024, the $2,500 amount will be increased by an amount equal to $2,500, multiplied by the

cost‑of‑living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2023” for “calendar year 2016”

in section 1(f)(3)(A)(ii). If any increase is not a multiple of $100, the amount will be rounded to the nearest multiple of $100.

3

When determining the requirements of section 101(g)(3), section 401(a)(39)(C)(ii) provides that section 101(g)(3)(D) (relating to the limitation on the exclusion of periodic payments) does

not apply.

4

Section 401(a)(39)(C) states that coverage does not provide meaningful financial assistance unless benefits are adjusted for inflation and consumer protections are provided, including protection in the event the coverage is terminated.

5

Section 402(l)(1) generally provides a limited exclusion from gross income for distributions from an eligible employer plan that is a governmental plan (as defined in § 414(d)) that are paid

directly to an accident or health plan or a qualified long-term care insurance contract for health or long-term care insurance premiums of an eligible retired public safety officer, his or her

spouse, or his or her dependents.

1

2

June 8, 2026

1572

Bulletin No. 2026–24

mation as the Secretary may require that is

included in the filing of the coverage product with the applicable State authority.

Section 334(b) of the SECURE 2.0

Act made several conforming amendments to the Code to apply the rules

in section 401(a)(39) to other types of

defined contribution plans. As amended,

section 403(a)(6) provides that an annuity contract will not fail to be subject to

section 403(a) solely by reason of allowing distributions to which section 401(a)

(39) applies. Qualified long‑term care

distributions are also treated as permitted distributions under amended sections 401(k)(2)(B)(i)(VII), 403(a)(6),

403(b)(7)(A)(i)(VII), 403(b)(11)(E), and

457(d)(1)(A)(v).

2. Exception to the 10% Additional Tax

under Section 72(t)(2)(N)

Section 72(t)(1) generally imposes

a 10% additional tax on a distribution

from a qualified retirement plan6 unless

the distribution qualifies for one of the

exceptions to the 10% additional tax listed

in section 72(t)(2). Section 334(c) of the

SECURE 2.0 Act added section 72(t)(2)

(N), which generally provides that the

10% additional tax on early distributions

does not apply to qualified long‑term care

distributions described in section 401(a)

(39).7 Although the 10% additional tax

does not apply, a qualified long‑term care

distribution is generally includible in gross

income. Section 72(t)(2)(N)(iii) provides

that qualified long‑term care distributions

are not treated as eligible rollover distributions for purposes of sections 401(a)

(31), 402(f), and 3405.

3. Reporting Requirements under

Section 6050Z

Section 334(d) of the SECURE 2.0

Act added section 6050Z, which contains

reporting requirements relating to qualified long‑term care distributions. Sec-

tion 6050Z(a) provides that any issuer

of certified long‑term care insurance that

provides a long‑term care premium statement with respect to any purchaser pursuant to section 401(a)(39)(E) for a calendar year must make a return according

to forms or regulations prescribed by the

Secretary. The return must be made no

later than February 1 of the succeeding

calendar year and set forth the following

with respect to each purchaser:

• Name and taxpayer identification

number of the issuer,

• Statement that the coverage is for

certified long‑term care insurance (as

defined in section 401(a)(39)(C)),

• Name of the owner of the coverage,

• Identification of the individual covered and the individual’s relationship

to the owner,

• Premiums paid for the coverage for

the calendar year, and

• Any other information that the Secretary may require.

Section 6050Z(b) provides that the

issuer required to make a return under

section 6050Z(a) must furnish a written

statement to each individual whose name

is required to be set forth on the return

in section 6050Z(a). The written statement must be provided to the individual

or individuals on or before January 31 of

the year following the calendar year for

which the return in section 6050Z(a) was

required to be made. The written statement must include the name, address, and

phone number of the issuer of the contract

or coverage, and the aggregate amount

of premiums and charges paid under the

contract or coverage covering the insured

individual during the calendar year.

Section 6050Z(c) provides that, in the

case of contracts or coverage covering

more than one insured, the return and

statement required by section 6050Z(a)

and (b) should identify only the portion of

the premium that is properly allocable to

the insured in respect of whom the return

or the statement is made.

Section 6050Z(d) provides that, if any

individual to whom a return is required

to be furnished under section 6050Z(b)

requests that such a return be furnished

at any time before the close of the calendar year, the person required to make the

return under section 6050Z(b) (that is,

the issuer of the certified long‑term care

insurance) must comply with the request

and must furnish to the Secretary at such

time a copy of the return so provided.

III. GUIDANCE ON SECTION 334

OF THE SECURE 2.0 ACT

RELATING TO QUALIFIED

LONG‑TERM CARE

DISTRIBUTIONS

Questions and Answers Relating to

Issuers of Certified Long‑Term Care

Insurance

Issuer Disclosure

Q. A‑1: What must be included in the

disclosure to the Secretary, as required in

section 401(a)(39)(E)(iii)?

A. A‑1: Section 401(a)(39)(E)(iii) provides that a long‑term care premium statement will be accepted only if an Issuer

Disclosure has been filed with the Secretary for the specific coverage product to

which the statement relates. For purposes

of this notice, the Issuer Disclosure must

be filed with the IRS.8 The Issuer Disclosure must identify the issuer, type of coverage, and such other information as the

Secretary may require that is included in

the filing of the product with the applicable State authority.

The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) recognize that there

should be a balance between providing

adequate disclosure to satisfy the applicable reporting requirement and minimizing the burdens for issuers that must

file an Issuer Disclosure, especially since

long‑term care insurance generally is

For purposes of section 72(t), the term “qualified retirement plan,” as defined in section 4974(c), means a plan described in section 401(a) that includes a trust exempt from tax under

section 501(a), an annuity plan described in section 403(a), an annuity contract described in section 403(b), an individual retirement account described in section 408(a), or an individual

retirement annuity described in section 408(b). Note that an IRA, which includes an individual retirement account described in section 408(a) and an individual retirement annuity described

in section 408(b), is not a plan eligible to make qualified long‑term care distributions under section 401(a)(39).

7

If a qualified long‑term care distribution relates to coverage for a spouse, and the employee and the employee’s spouse file separate returns, the exception to the 10% additional tax under

section 72(t)(2)(N) does not apply. See section 72(t)(2)(N)(ii).

8

Section 7701(a)(11)(B) provides that the term “Secretary” means the Secretary of the Treasury or his delegate. Section 7701(a)(12)(A)(i) defines delegate to include any agency of the

Treasury Department, which includes the IRS.

6

Bulletin No. 2026–24

1573

June 8, 2026

highly regulated by States. To satisfy the

requirements of section 401(a)(39)(E)

(iii), an issuer must submit an Issuer Disclosure to the IRS, for each type of coverage. (in accordance with the submission

procedures described in Q&A A‑2 of this

notice).

The Issuer Disclosure must include the

following information:

1. Contact information for the issuer,

including the name, address, and taxpayer

identification number. The issuer’s contact

information must also include the name

and telephone number of a person to contact at the issuer.

2. A general description of the type of

long-term care coverage provided.

3. A statement that the coverage offered

is certified long‑term care insurance (as

defined in section 401(a)(39)(C)).

4. A statement that the coverage offered

has been filed with and approved by a

State regulatory authority, including the

identity of the State regulatory authority

that approved the coverage.

5. The following penalties of perjury

declaration that is signed by the issuer:

“Under penalties of perjury, I declare

that I have examined this disclosure to

the IRS, and, to the best of my knowledge and belief, the facts presented in

this disclosure are true, correct, and

complete.”

Additional information on the content

requirements for the Issuer Disclosure,

including any future updates to the content requirements, will be posted on the

IRS.gov website at https://www.irs.gov/

retirement-plans-issuer-disclosures-certified-long-term-care-insurance.

Q. A‑2: What are the procedures to

submit an Issuer Disclosure to the IRS?

A. A‑2: To satisfy the disclosure

requirement in section 401(a)(39)(E)(iii),

the issuer must submit an Issuer Disclosure that satisfies the requirements in

Q&A A‑1 of this notice to the IRS at the

following fax number: (855) 224-1311

(toll-free number). On the cover sheet,

please include the following language,

“Issuer Disclosure to satisfy the reporting

requirement in Code section 401(a)(39)

(E)(iii).”

Once an Issuer Disclosure is received

at the IRS, it will be reviewed for its completeness. If information is missing, the

IRS will communicate by letter with the

June 8, 2026

issuer’s contact person listed in the Issuer

Disclosure to obtain the missing information. The issuer will have 21 calendar days

from the date of this letter to provide the

requested information. If the Issuer Disclosure is complete, the IRS will send the

issuer an acknowledgment letter indicating that the Issuer Disclosure satisfied the

requirements in section 401(a)(39)(E)(iii).

The issuer should retain the letter acknowledging the IRS’s receipt of the Issuer Disclosure for its records. After receiving

the acknowledgment letter, the issuer is

then permitted to file a long‑term care

premium statement with a plan administrator of a defined contribution plan upon

the request of a participant in the defined

contribution plan. If there are any changes

to the information required to be provided

in the Issuer Disclosure, as described in

Q&A-1 of this notice, the issuer must file

an updated Issuer Disclosure with the IRS,

following the procedures in this Q&A-2.

Additional information on the

procedures for submitting an Issuer

Disclosure to the IRS, including any

future updates to the Issuer Disclosure

procedures, will be posted on the IRS.gov

website at https://www.irs.gov/retirementplans/issuer-disclosures-certified-longterm-care-insurance.

Q. A‑3: When must an issuer submit an

Issuer Disclosure to the IRS?

A. A‑3: There is no general deadline

for submitting an Issuer Disclosure to the

IRS. However, an issuer must submit an

Issuer Disclosure to the IRS and receive

an acknowledgment letter before the

issuer can file a long‑term care premium

statement with a defined contribution plan.

Long‑Term Care Premium Statement

Q. A‑4: What is a “long‑term care premium statement”?

A. A‑4: A “long‑term care premium

statement” is a statement provided by an

issuer to a defined contribution plan at

the request of the owner of the coverage.

Section 401(a)(39)(E)(i) provides that no

distribution from a plan will be treated

as a qualified long‑term care distribution

unless a long‑term care premium statement with respect to the employee has

been filed with the plan. The owner of the

coverage will request, on a calendar year

basis, that the issuer send a long-term care

1574

premium statement to the defined contribution plan.

Section 401(a)(39)(E)(ii) sets forth

the information to be included in the

long‑term care premium statement. In

addition to certain specified information,

section 401(a)(39)(E)(ii)(VI) provides

that a long‑term care premium statement

should also include any other information

as the Secretary may require.

Q. A‑5: What must an issuer include in

a long‑term care premium statement that

will be filed with a defined contribution

plan?

A. A‑5: In order to satisfy the requirements in section 401(a)(39)(E)(ii), a

long‑term care premium statement must

include the following information:

1. Name and taxpayer identification

number of the issuer.

2. Statement that the coverage is certified long‑term care insurance (as defined

in section 401(a)(39)(C).

3. Identification of the employee as the

owner of the coverage.

4. Identification of the individual covered and the individual’s relationship to

the employee.

5. Premiums owed for the coverage for

the calendar year.

6. Pursuant to section 401(a)(39)(E)

(ii)(VI), a statement that the issuer has

satisfied the Issuer Disclosure requirement in section 401(a)(39)(E)(iii) and

Q&As A‑1 through A‑3 of this notice

(including any updates posted on the

IRS.gov website at https://www.irs.gov/

retirement-plans-issuer-disclosures-certified-long-term-care-insurance.

Q. A‑6: Where should an issuer file a

long‑term care premium statement?

A. A‑6: If an employee requests from

an issuer a long‑term care premium statement for the purpose of obtaining a qualified long‑term care distribution, the issuer

will file the long‑term care premium statement with the applicable defined contribution plan identified by the employee. An

issuer may ask the employee for various

information needed to provide the statement, including the name and current

mailing address of the applicable defined

contribution plan, the name and contact

information of the plan administrator,

whether the applicable defined contribution plan offers qualified long‑term care

distributions as a distribution option, the

Bulletin No. 2026–24

employee’s name and contact information, and, if the employee is not the covered individual, the name of the covered

individual and his or her relationship to

the employee. An issuer is permitted to

rely on such information provided by the

employee.

Return & Reporting ‑ Form 1099‑LPS

Q. A‑7: Are issuers of long‑term care

premiums statements required to report

premiums paid to the IRS?

A. A‑7: Yes. Pursuant to section 6050Z(a), any issuer of certified

long‑term care insurance that files a

long‑term care premium statement with

an applicable defined contribution plan

for a calendar year must make a return to

the IRS using Form 1099‑LPS, Long‑Term

Care Premiums Paid Statement, on which

the issuer will report the long‑term care

premiums paid for the calendar year.

Form 1099‑LPS must be filed with the

IRS no later than February 1 of the calendar year following the calendar year the

long‑term care premium statement was

filed with the plan. For example, in May

2027, Issuer A files a qualified long‑term

care premium statement with Employee C’s

section 401(k) plan. Issuer A is required to

file Form 1099‑LPS with the IRS no later

than February 1, 2028.

Q. A‑8: Are issuers of long‑term care

premium statements required to do any

other reporting under section 6050Z?

A. A‑8: Yes. Pursuant to section 6050Z(b), an issuer that is required

to make a return under section 6050Z(a)

must also furnish a written statement to

each individual whose name is required

to be set forth on the Form 1099‑LPS.

Thus, the issuer will be required to furnish

a written statement to the employee (and

another written statement to the insured if

the insured is not the employee).

The written statement must be provided to the individual (or individuals) on

or before January 31 of the year in which

the Form 1099-LPS is required to be filed

with the IRS. Using the same facts in the

example in Q&A A‑7 of this notice, in

May 2027, Issuer A files a long‑term care

premium statement with Employee C’s

section 401(k) plan. Issuer A filed

Form 1099‑LPS with the IRS no later

than February 1, 2028. Employee C was

listed on that Form 1099‑LPS. Thus,

Issuer A will need to send Copy B of the

Form 1099‑LPS to Employee C no later

than January 31, 2028.

Q. A‑9: What are the special reporting

rules that apply in the case of contracts or

coverage covering more than one insured?

A. A‑9: In the case of contracts or coverage covering more than one insured,

each return required by section 6050Z(a)

(that is, Form 1099‑LPS) and each statement required by section 6050Z(b) should

identify only the portion of the premium

that is properly allocable to the insured.

Q. A‑10: How can an issuer satisfy the reporting requirement in section 6050Z(d)?

A. A‑10: Section 6050Z(d) provides

that, if any individual to whom a return

is required to be furnished under section 6050Z(b) requests that such a return

be furnished at any time before the close

of the calendar year, the person required

to make the return under section 6050Z(b)

must comply with such request and must

furnish to the Secretary at such time a

copy of the return so provided.

Except as provided in Q&A A‑11 of this

notice, if an individual requests a Form

1099-LPS before the close of the calendar

year, then, to comply with the requirements

in this Q&A A‑10 and section 6050Z(d),

the issuer must furnish the Form 1099-LPS

to the individual within a reasonable period

of time after the request is made. At the

same time, the issuer must also furnish to

the IRS a copy of the Form 1099-LPS provided to the individual. However, the issuer

will still be required to satisfy the reporting

requirements in section 6050Z(a) and (b)

for the calendar year for which the return is

required to be made.

Q. A‑11: In lieu of satisfying the

reporting requirements in Q&A A‑10 of

this notice, is there an alternative way an

issuer can satisfy the reporting requirements in section 6050Z(d)?

A. A‑11: Yes. Notwithstanding

Q&A A‑10 of this notice, if an issuer sat-

isfies the requirements in this Q&A A‑11,

the issuer will be treated as satisfying the

requirements in section 6050Z(d). An

issuer will satisfy the requirements of

this Q&A A‑11 if the issuer provides the

individual requesting a return before the

close of the calendar year with the name,

address, and phone number of the contact

person for the issuer of the contract or coverage, as well as providing the aggregate

amount of premiums and charges paid

under the contract covering the insured

as of the date of the request. This information can be provided to the individual

either on an updated copy of the long‑term

care premium statement or another statement from the issuer, such as an account

statement or a bill. If the issuer satisfies

the requirements in this Q&A A‑11, the

issuer will be treated as providing both the

individual and the IRS the return required

in section 6050Z(d). However, the issuer

will still be required to satisfy the reporting requirements in section 6050Z(a) and

(b) for the calendar year for which the

return is required to be made.

Questions and Answers Relating to

Plan Administrators Making and

Individuals Receiving Qualified

Long‑Term Care Distributions

Q. B‑1: Is a defined contribution plan

required to permit qualified long‑term care

distributions under section 401(a)(39)?

A. B‑1: No. It is optional for a defined

contribution plan to permit qualified

long‑term care distributions pursuant to

section 401(a)(39). Plan amendments

adopted to permit qualified long‑term care

distributions are discretionary amendments

for purposes of the plan amendment rules.

Q. B‑2: What is the deadline for adopting plan amendments to permit qualified

long-term care distributions?

A. B‑2: The deadline to amend a

defined contribution plan that is not a

governmental plan, a section 403(b) plan

maintained by a public school, or an applicable collectively bargained plan, to permit qualified long-term care distributions,

is December 31, 2027.9 The deadline to

amend a defined contribution plan that is

Q&A J-1 of Notice 2024-02, 2024‑2 IRB 316, sets forth the general deadlines for a plan sponsor to amend its eligible retirement plan for required and discretionary amendments to reflect the

SECURE 2.0 Act. This notice extends the deadline for a plan sponsor of a defined contribution plan that is not a governmental plan, a section 403(b) plan maintained by a public school, or

an applicable collectively bargained plan, to amend its plan to permit qualified long-term care distributions from December 31, 2026, to December 31, 2027. The deadlines to amend defined

contribution plans that are applicable collectively bargained plans or governmental plans remain as provided in Notice 2024-02.

9

Bulletin No. 2026–24

1575

June 8, 2026

an applicable collectively bargained plan,

to permit qualified long-term care distributions, is December 31, 2028. The deadline to amend a defined contribution plan

that is a or governmental plan, to permit

qualified long-term care distributions, is

December 31, 2029.

Q. B‑3: What is a qualified long‑term

care distribution?

A. B‑3: A qualified long‑term care distribution is a distribution made during the

taxable year that does not exceed, in the

aggregate, the least of any of the following:

1. The amount paid by or assessed to

the employee during the taxable year for,

or with respect to, certified long‑term care

insurance for the employee or the employee’s spouse.

2. An amount equal to 10% of the present value of the vested accrued benefit of

the employee under the plan.

3. $2,600 (as adjusted for inflation for

2026).10

No distribution will be treated as a qualified long‑term care distribution unless a

long‑term care premium statement with

respect to the employee has been filed

with the plan. The long-term care premium statement is considered supporting

documentation for the employee’s request

for a qualified long-term care distribution.

Q. B‑4: Do qualified long‑term care

distributions from a defined contribution

plan satisfy the distribution requirements

in sections 401(k)(2)(B)(i), 403(b)(7)(A)

(i), 403(a)(6), 403(b)(11), and 457(d)(1)

(A)?

A. B‑4: Yes. Qualified long‑term

care distributions satisfy the distribution

requirements for qualified cash or deferred

arrangements under section 401(k)(2)

(B)(i)(VII), annuity contracts under section 403(a)(6), custodial accounts under

section 403(b)(7)(A)(i)(VII), annuity contracts under section 403(b)(11)(E), and

eligible governmental deferred compensation plans under section 457(d)(1)(A)

(v). Thus, for example, an employer may

expand the distribution options under its

section 401(k) plan to allow an amount

attributable to elective, qualified nonelective, qualified matching, or safe harbor

contributions to be distributed as a qualified long‑term care distribution.

Q. B‑5: Does an individual have an

extended 3-year repayment period to

repay a qualified long‑term care distribution to a retirement plan?

A. B‑5: No. Unlike certain section 72(t)

permitted distributions, which can be

repaid within a 3-year period beginning

on the day after the date on which the

distribution was received,11 neither section 72(t)(2)(N) nor section 401(a)(39)

provides that an amount distributed pursuant to section 401(a)(39) may be repaid

to a retirement plan within such a 3‑year

period. Thus, a qualified long‑term care

distribution is not eligible for extended

3‑year repayment to a retirement plan.

Q. B‑6: Is a qualified long‑term care

distribution treated as an eligible rollover

distribution for purposes of the direct rollover rules, section 402(f) notice requirements, and the mandatory withholding

rules?

A. B‑6: No. A qualified long‑term care

distribution is not treated as an eligible

rollover distribution for purposes of the

direct rollover rules under section 401(a)

(31), the notice requirement under section 402(f), and the mandatory withholding rules under section 3405. See generally section 72(t)(2)(N)(iii).

Thus, a defined contribution plan is not

required to offer an individual a direct rollover with respect to a qualified long‑term

care distribution. In addition, a plan

administrator is not required to provide

a section 402(f) notice. Finally, the plan

administrator or payor of the qualified

long‑term care distribution is not required

to withhold an amount equal to 20% of

the distribution, as generally is required

under section 3405(c)(1). However, a

qualified long‑term care distribution is

subject to the withholding requirements of

section 3405(b) and § 35.3405‑1T of the

withholding tax regulations.

Q. B‑7: Is the plan administrator of a

defined contribution plan permitted to rely

on an issuer’s statement in the long‑term

care premium statement that an Issuer

Disclosure satisfying the requirements of

section 401(a)(39)(E)(iii) and Q&As A‑1

through A‑3 of this notice has been made

to the IRS?

A. B‑7: Yes. In determining whether

an employee is eligible for a qualified

long‑term care distribution, the plan

administrator of an applicable eligible

retirement plan is permitted to rely on the

issuer’s statement in the long-term care

premium statement that an Issuer Disclosure has been made to the IRS that satisfies the requirements of section 401(a)

(39)(E)(iii) and Q&As A‑1 through A‑3

of this notice (including any updates

posted on the IRS.gov website at https://

www.irs.gov/retirement-plans-issuer-disclosures-certified-long-term-care-insurance.

Q. B‑8: Is the plan administrator of a

defined contribution plan permitted to rely

on an issuer’s statement in the long‑term

care premium statement that the insurance

coverage is certified long‑term care insurance, as defined in section 401(a)(39)(C)?

A. B‑8: Yes. In determining whether

an employee is eligible for a qualified

long‑term care distribution, the plan

administrator of a defined contribution

plan is permitted to rely on the issuer’s statement in the long‑term care premium statement that the coverage for the

employee or the employee’s spouse is for

certified long‑term care insurance.

Q. B‑9: Is the plan administrator of a

defined contribution plan permitted to

rely on the information provided on the

long‑term care premium statement in

making a qualified long‑term care distribution?

A. B‑9: Yes. The plan administrator

of a defined contribution plan is permitted to rely on the information provided

on the long‑term care premium statement

filed with the plan in making a qualified long‑term care distribution to an

employee. For example, in making a qualified long‑term care distribution, the plan

administrator of a defined contribution

plan is permitted to rely on the statement

made by the issuer as to the amount of the

premiums owed for the coverage in the

calendar year.

Q. B‑10: What are the reporting requirements for a payor of a defined contribution

For an explanation of the adjustment for inflation, see footnote 2 of this notice.

Certain section 72(t) permitted distributions are permitted to be repaid to an eligible retirement plan within this 3-year period. See, e.g., section 72(t)(2)(H)(v)(I) (qualified birth or adoption

distributions), section 72(t)(2)(I)(vi) (emergency personal expense distributions), and section 72(t)(2)(K)(v)( domestic abuse victim distributions).

10

11

June 8, 2026

1576

Bulletin No. 2026–24

plan making a qualified long‑term care

distribution?

A. B‑10: The payment of a qualified long‑term care distribution to an

employee must be reported by the payor

on Form 1099‑R, Distributions from

Pensions, Annuities, Retirement or Profit‑Sharing Plans, IRAs, Insurance Contracts, etc.

Q. B‑11: If a defined contribution plan

does not permit qualified long‑term care

distributions, may an employee treat an

otherwise permissible distribution as a

qualified long‑term care distribution?

A. B‑11: No. As stated in Q&A B-1, a

defined contribution is not required to permit qualified long‑term care distributions.

If a defined contribution plan does not permit qualified long‑term care distributions,

then the exception to the 10% additional

tax for qualified long‑term care distributions will not apply to an employee’s distribution from a defined contribution plan,

even if that distribution is used to pay for

long-term care insurance.12

IV. PAPERWORK REDUCTION ACT

The collection of information contained in this notice has been submitted to

the Office of Management and Budget in

accordance with the Paperwork Reduction

Act (PRA) (44 U.S.C. 3507) under control

number 1545‑2317 for qualified long‑term

care distributions, control number

1545‑NEW for the reporting requirements

under Form 1099‑LPS, and control number 1545‑0119 for the reporting requirements under Form 1099‑R. An agency

may not conduct or sponsor, and a person

is not required to respond to, a collection

of information unless the collection of

information displays a valid OMB control

number. The collections of information in

this notice are in Q&As A-1 through A-6

of this notice. The information collection

requirements in Q&As A-1 through A-6 of

this notice will be submitted to OMB for

review and approval in accordance with

5 CFR 1320.10. The collection of information in Q&As A-7 through A-11 of this

notice will be addressed in connection

with the Form 1099-LPS under the control

number 1545-NEW.

Pursuant to section 72(t)(2)(N), the

10% additional tax on early distributions

does not apply to qualified long‑term care

distributions described in section 401(a)

(39). As required by section 401(a)(39)(E)

(iii), Q&As A‑1 through A‑3 of this notice

set forth the requirements of the Issuer

Disclosure to be filed with the Secretary

for the specific coverage product to which

the long‑term care premium statement

relates. Q&A A‑4 through A-6 of this

notice provides guidance on the long-term

care premium statement, including what

an issuer must include in the long‑term

care premium statement and the procedures for filing a long‑term care premium

statement with an applicable defined contribution plan identified by the employee

requesting qualified long-term care distributions.

Section 334 of the SECURE 2.0 Act

is effective for distributions made after

December 29, 2025. The IRS does not

have all the data necessary for determining paperwork for qualified long‑term

care distributions. At this point, the IRS

does not know how many defined contribution plans will permit these distributions or how many employees will request

qualified long‑term care distributions.

Therefore, the paperwork burden is based

on an estimated range of the number of

employees who would apply for a qualified long‑term care distribution from a

defined contribution plan that would permit such distributions.

The collection of information in Q&As

A-1 through A-6 is required to obtain a

benefit. The likely respondent is an issuer

of certified long‑term care insurance that

will file a long‑term care premium statement with an applicable defined contribution plan.

Estimated total annual reporting burden: 225 to 450 hours.

Estimated average annual burden per

respondent: 3 hours.

Estimated number of respondents: 75

to 150 respondents.

Estimated frequency of responses: 1

per request for a long‑term care premium

statement from a policyholder to be filed

with a defined contribution plan for the

payment of qualified long-term care distributions.

Books or records relating to a collection of information must be retained as

long as their contents may become material in the administration of any internal

revenue law. Generally, tax returns and

tax return information are confidential, as

required by section 6103 of the Code.

V. EFFECT ON OTHER

DOCUMENTS

Q&A J-1 of Notice 2024-02 is modified

by extending the deadline for a plan sponsor of a defined contribution plan that is

not a governmental plan, a section 403(b)

plan maintained by a public school, or an

applicable collectively bargained plan, to

amend its eligible retirement plan to permit qualified long-term care distributions

to December 31, 2027.

VI. DRAFTING INFORMATION

The principal authors of this notice

are Pamela R. Kinard and Naomi Lehr

of the Office of Associate Chief Counsel

(Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this notice,

please contact Ms. Naomi Lehr at (202)

317‑4102, or Ms. Pamela Kinard at (202)

317‑6000 (not toll‑free numbers).

Previous guidance has provided that individuals may treat certain other types of permissible distributions (for example, a hardship distribution) as a section 72(t) permitted distribution for

purposes of the exception to the 10% additional tax if that individual otherwise meets the requirements of the section 72(t) permitted distribution even though the plan does not permit them.

See, e.g., Notices 2024-02 and 2024-55, 2024-38 IRB 31. However, that same treatment is not available for qualified long-term care distributions because a plan that does not permit qualified

long-term care distributions would not accept a long-term care premium statement from the issuer. Thus, the requirement under 401(a)(39)(E)(i) that a long‑term care premium statement with

respect to the employee be filed with the plan would not be met.

12

Bulletin No. 2026–24

1577

June 8, 2026

Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

­effect:

Amplified describes a situation where

no change is being made in a prior published position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus,

if an earlier ruling held that a principle

applied to A, and the new ruling holds that

the same principle also applies to B, the

earlier ruling is amplified. (Compare with

modified, below).

Clarified is used in those instances

where the language in a prior ruling is

being made clear because the language

has caused, or may cause, some confusion. It is not used where a position in a

prior ruling is being changed.

Distinguished describes a situation

where a ruling mentions a previously published ruling and points out an essential

difference between them.

Modified is used where the substance

of a previously published position is being

changed. Thus, if a prior ruling held that a

principle applied to A but not to B, and the

new ruling holds that it applies to both A

and B, the prior ruling is modified because

it corrects a published position. (Compare

with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.

This term is most commonly used in a ruling

that lists previously published rulings that

are obsoleted because of changes in laws or

regulations. A ruling may also be obsoleted

because the substance has been included in

regulations subsequently adopted.

Revoked describes situations where the

position in the previously published ruling

is not correct and the correct position is

being stated in a new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a

period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of

terms is used. For example, modified and

superseded describes a situation where the

substance of a previously published ruling

is being changed in part and is continued

without change in part and it is desired to

restate the valid portion of the previously

published ruling in a new ruling that is

self contained. In this case, the previously

published ruling is first modified and then,

as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and that

list is expanded by adding further names

in subsequent rulings. After the original

ruling has been supplemented several

times, a new ruling may be published that

includes the list in the original ruling and

the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations

to show that the previous published rulings will not be applied pending some

future action such as the issuance of new

or amended regulations, the outcome of

cases in litigation, or the outcome of a

Service study.

Abbreviations

The following abbreviations in current

use and formerly used will appear in

material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

Bulletin No. 2026–24

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

i

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

June 8, 2026

Numerical Finding List1

Bulletin 2026–24

Announcements:

2026-1, 2026-04 I.R.B. 402

2026-2, 2026-05 I.R.B. 447

2026-3, 2026-06 I.R.B. 518

2026-4, 2026-06 I.R.B. 533

2026-5, 2026-07 I.R.B. 540

2026-6, 2026-10 I.R.B. 634

2026-7, 2026-11 I.R.B. 697

2026-8, 2026-16 I.R.B. 813

2026-9, 2026-18 I.R.B. 881

2026-10, 2026-23 I.R.B. 1569

AOD:

2026-1, 2026-23 I.R.B. 1556

Notices:

2026-2, 2026-02 I.R.B. 304

2026-3, 2026-02 I.R.B. 307

2026-5, 2026-02 I.R.B. 309

2026-6, 2026-02 I.R.B. 313

2026-1, 2026-04 I.R.B. 365

2026-8, 2026-04 I.R.B. 368

2026-10, 2026-04 I.R.B. 378

2026-11, 2026-06 I.R.B. 491

2026-12, 2026-06 I.R.B. 496

2026-13, 2026-06 I.R.B. 499

2026-9, 2026-07 I.R.B. 534

2026-7, 2026-11 I.R.B. 637

2026-14, 2026-11 I.R.B. 654

2026-15, 2026-11 I.R.B. 658

2026-16, 2026-11 I.R.B. 685

2026-17, 2026-12 I.R.B. 698

2026-4, 2026-13 I.R.B. 726

2026-19, 2026-15 I.R.B. 797

2026-20, 2026-15 I.R.B. 800

2026-22, 2026-15 I.R.B. 802

2026-23, 2026-15 I.R.B. 804

2026-24, 2026-17 I.R.B. 835

2026-25, 2026-17 I.R.B. 836

2026-26, 2026-18 I.R.B. 878

2026-27, 2026-21 I.R.B. 1502

2026-29, 2026-22 I.R.B. 1537

2026-30, 2026-22 I.R.B. 1538

2026-31, 2026-23 I.R.B. 1562

2026-34, 2026-23 I.R.B. 1565

2026-33, 2026-24 I.R.B. 1572

Proposed Regulations:—Continued

Treasury Decisions:—Continued

REG-103430-24, 2026-05 I.R.B. 447

REG-112829-25, 2026-05 I.R.B. 452

REG-113515-25, 2026-05 I.R.B. 455

REG-121244-23, 2026-09 I.R.B. 579

REG-105064-25, 2026-13 I.R.B. 735

REG-108921-25, 2026-13 I.R.B. 756

REG-117002-25, 2026-13 I.R.B. 761

REG-117270-25, 2026-13 I.R.B. 772

REG-117298-21, 2026-14 I.R.B. 784

REG-114499-25, 2026-18 I.R.B. 883

REG-113229-25, 2026-19 I.R.B. 900

REG-108706-25, 2026-21 I.R.B. 1508

REG-119294-25, 2026-21 I.R.B. 1509

10043, 2026-15 I.R.B. 793

10044, 2026-18 I.R.B. 840

10045, 2026-21 I.R.B. 1491

10047, 2026-21 I.R.B. 1494

10046, 2026-22 I.R.B. 1512

10048, 2026-23 I.R.B. 1558

Revenue Procedures:

2026-1, 2026-01 I.R.B. 1

2026-2, 2026-01 I.R.B. 119

2026-3, 2026-01 I.R.B. 143

2026-4, 2026-01 I.R.B. 160

2026-5, 2026-01 I.R.B. 258

2026-6, 2026-02 I.R.B. 314

2026-7, 2026-02 I.R.B. 316

2026-8, 2026-04 I.R.B. 380

2026-9, 2026-04 I.R.B. 393

2026-10, 2026-04 I.R.B. 394

2026-12, 2026-07 I.R.B. 535

2026-13, 2026-09 I.R.B. 563

2026-11, 2026-12 I.R.B. 707

2026-15, 2026-13 I.R.B. 729

2026-16, 2026-13 I.R.B. 733

2026-17, 2026-15 I.R.B. 805

2026-19, 2026-19 I.R.B. 899

2026-14, 2026-20 I.R.B. 910

2026-21, 2026-22 I.R.B. 1538

2026-22, 2026-22 I.R.B. 1541

2026-23, 2026-22 I.R.B. 1542

Revenue Rulings:

2026-1, 2026-02 I.R.B. 299

2026-2, 2026-03 I.R.B. 342

2026-3, 2026-06 I.R.B. 485

2026-4, 2026-06 I.R.B. 487

2026-5, 2026-08 I.R.B. 542

2026-6, 2026-11 I.R.B. 635

2026-7, 2026-15 I.R.B. 791

2026-8, 2026-16 I.R.B. 812

2026-9, 2026-19 I.R.B. 897

2026-10, 2026-22 I.R.B. 1515

2026-11, 2026-24 I.R.B. 1570

Proposed Regulations:

Treasury Decisions:

REG-101952-24, 2026-03 I.R.B. 345

REG-110519-25, 2026-03 I.R.B. 353

REG-132251-11; REG-134219-08,

2026-03 I.R.B. 358

10042, 2026-03 I.R.B. 320

10041, 2026-04 I.R.B. 360

10039, 2026-05 I.R.B. 403

10040, 2026-05 I.R.B. 416

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin

2024–52, dated December 22, 2024.

1

June 8, 2026

ii

Bulletin No. 2026–24

Finding List of Current Actions on

Previously Published Items1

Bulletin 2026–24

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin

2024–52, dated December 22, 2024.

1

Bulletin No. 2026–24

iii

June 8, 2026

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue

Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,

we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page

www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.

NW, IR-6230 Washington, DC 20224.